INTERNAL CONTROL, ORGANIZATIONAL COMMITMENT, ORGANIZATIONAL PERFORMANCE: THE ROLE OF ISLAMIC WORK ETHICS
DOI:
https://doi.org/10.25299/jtb.2026.vol9(1).28312Keywords:
Pengendalian Internal, Komitmen Organisasi, Islamic Work Ethics, Kinerja OrganisasiAbstract
Penelitian ini bertujuan untuk menganalisis dampak etika kerja Islam dalam hubungan antara pengendalian internal dan komitmen organisasi terhadap kinerja organisasi, dengan fokus pada Organisasi Pengelola Zakat (OPZ) Provinsi Riau. Penelitian ini menggunakan metode kuantitatif dengan analisis statistik deskriptif dan inferensial. Dari total 256 kuesioner yang disebar, sebanyak 139 responden sudah menjawab. Frekuensi dan persentase digunakan untuk mengidentifikasi karakteristik responden, sedangkan analisis data awal uji reliabilitas dan validitas, serta Structural Equation Modeling-Partial Least Square (SEM-PLS) digunakan untuk menjawab pertanyaan penelitian. Ditemukan bahwa pengendalian internal berpengaruh positif terhadap kinerja organisasi, komitmen organisasi tidak berpengaruh signifikan terhadap kinerja organisasi. Islamic Work Ethics memoderasi hubungan komitmen organisasi dan kinerja organisasi, namun memoderasi secara negatif hubungan pengendalian internal dan kinerja organisasi. Variabel Transformational Leadership sebagai variabel kontrol secara langsung berpengaruh positif terhadap kinerja organisasi. Mengintegrasikan konsep-konsep etika kerja Islam ke dalam analisis hubungan antara pengendalian internal, komitmen organisasi, dan kinerja organisasi dapat meningkatkan pemahaman mengenai nilai-nilai Islam dapat mempengaruhi tata kelola organisasi dan kinerja. Selain itu, Penelitian ini secara khusus memfokuskan pada OPZ, yang memiliki karakteristik dan tujuan unik dalam pengelolaan dana zakat yang bersumber dari masyarakat.
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